Court : Orissa
Reported in : 2003CriLJ3627
..... essential commodities order, 1973.2. the case of the petitioners is that one m/s. jagannath rice mill of durgapalli in the district of sambalpur had been financed by the orissa state financial corporation and the same was taken over by the corporation for non-payment of the dues. maa tara rice industries private limited, ..... a company registered under the companies act consisting of four directors including the petitioners have purchased the said unit from the corporation in the month of november, 2000. after obtaining license under the ..... of 2001 in the court of the learned chief judicial magistrate (judge, special court), sambalpur for commission of offences under sections 7 and 9 of the essential commodities act, 1955 for violation of the provisions of orissa rice and paddy control order, 1965, orissa rice and paddy/procurement (levy) and restrictions on sale and movement .....
Tag this Judgment!Court : Orissa
Reported in : 108(2009)CLT809; 2009(II)OLR748
..... same is not available to be taxed @ 12.5% and instead is liable to be taxed @ 4%. further challenge has been made to the notification of the finance department bearing sro no. 343/07 dated 31.5.2007 published in the orissa gazette extraordinary in its issue no. 974 dated 31.5.2007 incorporating an explanation to ..... was similarly rejected on the ground that 'coconut oil' had been expressly excluded from the expression 'vegetable oil' in the relevant entry in the west bengal value added tax act. apart from the above the tribunal has also came to a finding that the legislature treated 'coconut oil' as a specific commodity and since there was no specific entry ..... though such amendment was not given retrospective effect, yet, the same can be a useful aid in construing the earlier provision.10. schedule-b part-ii of the ovat act, 2004 contains the list of goods taxable @ 4% and part-ill of the same schedule contains declaration that all other goods except those specified in schedule-c shall be .....
Tag this Judgment!Court : Orissa
Reported in : AIR2008Ori28
..... annexures-a/4 and b/4, which are the office memoranda dated 8-10-1987 and dated 12-8-1999 issued by the government of india, ministry of finance, department of expenditure regarding the revision of guidelines in regard to the fixation of pay and other terms of retired judges of the supreme court and high courts on ..... infraction.12. in this view of the matter which we have elaborated in our foregoing discussions, we are drawn to an irresistible conclusion that the state government has acted illegally and unreasonably by reducing the salary of the writ petitioner to the extent of pension he received during his tenure as the whole time president of the state ..... of the members of the state commission shall be such as may be prescribed by the state government. rule 6 of the orissa consumer protection rules, 1987 framed under the act provides:6. salary or honorarium and other allowances and terms and conditions of the president and members of the state commission - (section 16(2)) - (1) president of .....
Tag this Judgment!Court : Orissa
Reported in : AIR1990Ori42
..... panigrahi is the managing director of m/s. premier industrial salts and chemicals (pvt.) limited (petitioner no. 2), a company incorporated under the indian companies act, 1956 (hereinafter referred to as the company') carrying on business in the manufacture and sale of sodium dichromate by establishing a plant at jagatpur in cuttack ..... view, if we, examine the provisions of the state financial corporations act, more particularly section 29 thereof, we find that the act is intended to regulate the activities of the financial corporation and the main object of such corporation is to finance medium and small-scale industries. with the rising tempo of industrialisation of ..... the country, it become necessary to enlarge the field of operation of the state financial corporation and to meet the growing needs of industries to offer financial assistance to augment the resources sufficiently, the act has been .....
Tag this Judgment!Court : Orissa
Reported in : AIR1993Ori107; 1993(I)OLR234
..... dated the 30th dec., 1989 no. cte. 14/89. 45932/f. in pursuance of sub-section (2) of section 5 of the orissa entertainments tax act, 1946 (orissa act 5 of 1946), the state government do hereby specify that there shall be levied and paid to the state government a tax of twenty percentum of the gross collection ..... collection capacity and would even include not only the paymentmade for admission but entertainment tax and the surcharge and additional surcharge, if any, on the tax leviable under the act. this, according to shri das, is nothing but confiscation. shri patnaik has, however, mentioned in his written submission filed on 13-1-1993 that in so far ..... 4-a.as to the clash between section 5(2) andsection 4, shri patnaik submits that theopening part of section 4 'except as other-wise expressly provided in this act' wouldshow that section 4 is subject to expressprovision to the contrary, and, according tothe learned counsel, section 5(2) is such aprovision. this submission of shri patnaikdoes .....
Tag this Judgment!Court : Orissa
Reported in : [1975]35STC179(Orissa)
..... in the course of inter-state trade. it did not pay tax both under the act and the central sales tax act, 1956 (hereinafter to be referred to as the 1956 act) on the sale of gudakhu for three quarters ending 30th september, 1967, to 31st march, 1968. the sales tax officer held that during the relevant period gudakhu was exigible to ..... (orissa act 14 of 1947), the state government do hereby direct that the following further amendment shall be made in the notification of the government of orissa in finance department no. 33925 c. t. a. 130/67-f. dated the 30th december, 1957, namely :- amendment-1. for the existing entry in column (2) against si. no. 35 ..... of the schedule to the said notification the following shall be substituted :-tobacco as denned in section 2(c) of the additional duties of excise (goods of special importance) act, .....
Tag this Judgment!Court : Orissa
Reported in : [1988]70STC316(Orissa)
..... sales tax tribunal on 19th december, 1980. the member, additional sales tax tribunal, held that in view of the provisions of section 15(c) of the central sales tax act ('cst act' for short), imposition of tax at the rate of 8 per cent on the turnover of rs. 2,57,204 was correct, but with regard to the turnover of branch ..... orissa v. orissa small industries corporation) and [1988] 68 stc 153 (orissa) (state of orissa v. ramnarayan sitaram). it was held that under section 6a of the central sales tax act, form f was not conclusive proof that the inter-state transfers were otherwise than by way of sale. the assessing officer has the jurisdiction to make further enquiry as to ..... transfers he took a different view and relying upon notification no. f. 28/2/74-st dated 22nd january, 1974 issued by the ministry of finance, government of india, new delhi .....
Tag this Judgment!Court : Orissa
Reported in : 1991(II)OLR50
..... moved by the collector of the district of the land reforms commissioner in that behalf. even in a case arising under the bengar finance (sales tax) act the supreme court held in air 1976 sc 1115 (s. b .gurubaksh singh v. union of india) to the same effect that the exercise of a suo ..... such reasonableness is dependent upon facts and circumstances of each case, including analysis of relevant provisions of the statute concerned. section 38-a of the orissa estates abolition act is a pari matetia statute as regards the vesting of the estates in the state and the settlement thereof, with the intermediaries or recognising the continuance of the tenants ..... the proceeding started, it was incompetent ab initio and has also secondly contended that the power of revision available to the revenue divisional commissioner under section 12 of the act could not only be exercised within a reasonable time and was not available to be invoked after exory of more than four years. resisting such submission it is .....
Tag this Judgment!Court : Orissa
Reported in : 1986(23)ELT38(Ori); 1985(II)OLR56
..... action should not be taken against him for contravention of the provisions contained in see. 8(1) of the gold control act,196b (hereafter referred to as the 'act'-), vide annexure-3 dated 29. 4. 1968. a similar show-cause, notice was also issued by opposite party no. 1 to the petitioner's friend sangvi at bombay ..... the act. the petitioner appealed against the order of, opposite party no. 1, vide annexure-6, the memorandum of appeal. the collector of central excise, calcutta, opposite party no. 2, dismissed the appeal, vide annexure-8, the order dated 1. 8. 1975, the petitioner filed a revision before the additional secretary, ministry of finance, department ..... buy, accept or otherwise receive or agree to buy, accept or otherwise receive any primary gold.'the expression 'primary gold' has been defined in section 2(r) of the act as follows :'primary gold' means gold in any unfinished or semi-finished form and includes ingot, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and .....
Tag this Judgment!Court : Orissa
Reported in : IV(2005)BC294; [2005(107)FLR599]; (2006)IILLJ473Ori
..... owner has not transferred the establishment to the petitioner. the establishment was taken over by the orissa state finance corporation (o.s.f.c.) in exercise of powers under section 29 of the state financial corporations act, and thereafter the petitioner purchased the same in an auction. there is no direct transfer of the establishment ..... regional provident fund commissioner, orissa and ors., reported in : (2004)iillj1069ori . relying on the aforesaid decision it was contended that section 17-b of the act has no application to the facts of the present case and this contention is supported by the above decision. reliance was placed by the learned counsel for the ..... the dues of the orissa state financial corporation, possession of the same was taken over by the corporation under section 29 of the state financial corporations act. thereafter the industrial unit was put to public auction on 22.12.1998 and the petitioner being the highest bidder purchased the same. after purchasing the .....
Tag this Judgment!